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COCA-COLA CO. & SUBS. v. COMMISSIONER

Docket No. 31183-15.

155 T.C. 145 (2020)

155 T.C. No. 10

THE COCA-COLA COMPANY AND SUBSIDIARIES, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 18, 2020.

Attorney(s) appearing for the Case

John B. Magee , Kevin L. Kenworthy , Sanford W. Stark , Saul Mezei , Steven R. Dixon , Carl Terrell Ussing , Lisandra Ortiz , Lamia R. Matta , Michael D. Kummer , Hans D. Gerling-Ritters , and John F. Craig III , for petitioner.

Jill A. Frisch , Anne O'Brien Hintermeister , Julie Ann P. Gasper , Heather L. Lampert , Curt M. Rubin , Lisa M. Goldberg , Huong T. Bailie , David D. Duncan , Eli Hoory , Rebecca J. Kalmus , Veronica L. Richards , Michael A. Sienkiewicz , Duy P. Tran , and Travis A. Vance , for respondent.

CONTENTS

FINDINGS OF FACT 153

I. International Structure 153

A. Supply Points 153

B. Service Companies 154

C. Bottlers 155

II. The Coca-Cola System 156

A. Integrated Management 156

B. Functions Performed 158

1. Manufacturing 158 a. R&D 158 b. Quality Assurance 159 c. Concentrate Production 160 d. Beverage Production...

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